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Research projects

Personal liability for payment of taxes of a legal entity. A Comparative Study

About this project

Project information

Project status



Eleonor Kristoffersson

Research subject

The project aims to analyze the personal liability for payment of taxes of a legal entity from a comparative perspective in order to find alternatives to the Swedish regulation - is there any regulation that better than the Swedish one would satisfy the state's interest to protect tax payments, while it eliminates the problem of potentially viable companies are liquidated for tax reasons? In the comparative study it is examined which of the selected countries have provisions similar to the Swedish rules; if absent, if there are any penalties that affect deputy; and if there are countries without such responsibility.

Research teams

Research funding bodies

  • The Torsten Söderberg Foundation
  • Örebro University